one of those is to subtract it from that that is owed on your taxes and that is a problem. >> that tax refund will be offset. they will get less money, if any money. >> j russell george is the tax administrator general, his office oversees the irs. >> many people do not realize the extent that the irs will be involved in the implementation of the affordable care act. >> is it prepared to do it in. >> it's making good progress in terms of preparing the internal system systems, i'm however, concerned about the fact that it's not communicating this new requirement to the american people to the extent that it needs to be. >> right now, the new change will effect 3 million people here in california. about 48 million people nationwide are currently uninsured. and the penalty for not buying insurance, well, for the first year, those penalties will be small. $95 for each adult and $47.50 for each child and a maximum of $285. but after 2016, it jumps to $695 for eached all the and $347.50 for each child. with a family maximum of more than $2,000. you can find a full break down of the penalties